Recreation and Admissions

Do you charge admission to a place or event? Do you charge for using, or privilege of using, recreational equipment, meeting rooms or facilities? This guide can help you understand sales tax requirements for your business as they relate to recreation and admissions in Idaho.

Basics Guide

Taxable Sales

Facility Rental

Sales tax and facility rentals


You must collect sales tax on fees you charge event participants


You must pay sales tax on any equipment and supplies you buy to run your facility

Laws and Rules

Laws and rules for for recreation and admissions